The mathematical basis of a new imaging modality, Induced Current Elec
trical Impedance Tomography (EIT), is investigated. The ultimate aim o
f this technique is the reconstruction of conductivity distribution of
the human body, from voltage measurements made between electrodes pla
ced on the surface, when currents are induced inside the body by appli
ed time varying magnetic fields. In this study the two-dimensional pro
blem is analyzed. A specific 9-coil system for generating nine differe
nt exciting magnetic fields (50 kHz) and 16 measurement electrodes aro
und the object are assumed. The partial differential equation for the
scalar potential function in the conductive medium is derived and Fini
te Element Method (FEM) is used for its solution. Sensitivity matrix,
which relates the perturbation in measurements to the conductivity per
turbations, is calculated. Singular Value Decomposition of the sensiti
vity matrix shows that there are 135 independent measurements. It is f
ound that measurements are less sensitive to changes in conductivity o
f the object's interior. While in this respect induced current EIT is
slightly inferior to the technique of injected current EIT (using Shef
field protocol), its sensitivity matrix is better conditioned. The ima
ges obtained are found to be comparable to injected current EIT images
in resolution. Design of a coil system for which parameters such as s
ensitivity to inner regions and condition number of the sensitivity ma
trix are optimum, remains to be made.